Substance Abuse in the Workplace _____

question 22

Multiple Choice

Substance abuse in the workplace _____.

• A) Impacts only the person who is the substance abuser
• B) Is only a problem with regard to performance impairment
• C) May contribute to illegal behavior to support the habit
• D) Must be addressed by terminating the employee

---

Definitions:

Fair Value

Fair Value is the estimated market value of an asset or liability, based on current prices in an open market, used for financial reporting.

Gain Recognized

The profit that is realized and reported on the financial statements when an asset is sold for more than its carrying amount.

Transfer Date

The specific date on which the ownership or control of an asset is transferred from one party to another.

Consolidated Net Income

The total net income of a parent company and its subsidiaries after eliminating intercompany transactions, presented as a single figure.